Companies Act 2014

35. (1) A company may authorise a person (who shall be known and is in this Act referred
to as an “electronic filing agent”) to do the following acts on its behalf.

(2) Those acts are—

(a) the electronic signing of documents that are required or authorised, by or under
this Act or any other enactment, to be delivered by the company to the Registrar;
and

(b) the delivery to the Registrar, by electronic means, of those documents so signed.

(3) The authorisation of a firm (not being a body corporate) by its firm name to do
the foregoing acts on behalf of a company shall operate to authorise the following
persons to do those acts on the company’s behalf, namely those persons who are from time to time during the currency of the
authorisation the partners in that firm as from time to time constituted.

(4) Subject to the following conditions being satisfied, an act of the foregoing kind
done by such an agent on behalf of a company pursuant to an authorisation by the company
under this section that is in force shall be as valid in law as if it had been done
by the company (and the requirements of this Act or the other enactment concerned
with respect to the doing of the act have otherwise been complied with (such as with
regard to the period within which the act is to be done)).

(5) The conditions mentioned in
subsection (4) are—

(a) that prior to the first instance of the electronic filing agent’s doing of an act of the kind referred to in
subsection (2), pursuant to an authorisation by the company concerned under this section, the authorisation
of the agent has been notified by the company to the Registrar in the prescribed form;
and

(6) It shall be the joint responsibility of a company and the electronic filing agent
authorised by it under this section to manage the control of the documents referred
to in
subsection (2).

F10[(7) An electronic filing agent shall not, by virtue of his or her authorisation under
this section to act as such, be regarded as an officer or servant of the company concerned
for the purposes of
F11[section 1535(2) or (3)].]

Annotations:

Amendments:

F10

Substituted (17.06.2016) by
European Union (Statutory Audits) (Directive 2006/43/EC, as amended by Directive 2014/56/EU,
and Regulation (EU) No 537/2014) Regulations 2016
(S.I. No. 312 of 2016), reg. 7, in effect as per regs. 1(2), 3 and subject to transitional
provision in reg. 143.